Dáil Éireann Debate, Thursday - 13 October 2022
199. Deputy Éamon Ó Cuív asked the Minister for Transport if he intends ensuring quads, commonly used in hill areas as a substitute for tractors, given they are more agile on hills than tractors, are considered agricultural vehicles for vehicle tax purposes; and if he will make a statement on the matter. [50996/22]
View answerAt present, quad bikes must either be taxed at the private rate or the general haulage tractor rate of motor tax. There are no plans to change this position.
The basis of assessment for a private quad vehicle is that it must be in use for private, domestic or pleasure purposes and the tax is, accordingly, gauged on engine capacity. If, on the other hand, the vehicle is being used to haul another vehicle or trailer it then becomes taxable at the general haulage tractor rate, which currently is €333 per annum.
It should also be noted that a vehicle is not required to be taxed if it is for use exclusively other than in a public place.
